Re: DETAILS IN PART B OF DECLARATION FORM 1
Sir,
Thank you for reply to my query dt. 27.04.2020, but my query was not about amount of Tax arrears to be filled but name of authority passing the order, dt. of order and section of passing the order.
I am giving facts of the case –
The AO passed order U/s 143(3) read with sec. 147 on 2.11.2017, CIT(A) dismissed appeal by order dt. 17.08.2018, appeal effect order U/s 250 passed by AO on 26.09.2018. Now I want to clarify whether in column 2 of part B of declaration form 1 – section 143(3) is to be mentioned or Sec. 250, and in next column 143(3) read with section 147 is to be mentioned or 143(3) read with sec.250. Then in column (3) name of authority is to be mentioned as AO or CIT(A). Then in column 4 date of assessment order 02.11.2017 is to be mentioned or date of appeal order by CIT(A) 17.08.2018 or date of order U/s 250 giving appeal effect dt.26.09.2018 by AO. is to be mentioned.
We are of the opinion that the designated authority may be in a position to clarify the issue. There are number of practical difficulties are faced by the assesses while filing the declaration. In due course of time , the issues will be sorted by the CBDT as number of representations are made by the various professional organisations.
Since no appeal is pending on 31.01.2020 and also no appeal was due to be filed on that date so you are not eligible to make any declaration under the DTVV.
CA. Manoj Gupta,
Jodhpur
9828510543
Dear Manoj Guptaji,
In this case appeal is pending before ITAT so the query raised and replied by Dr. K.Shivram Sr.Advocate. The query was regarding filling of certain coloumns in the declaration form and not for the applicability of VSVA.